Palm Beach County
Palm Beach County Constitutional Tax Collector, Local Business Tax Section
In short
Palm Beach County Constitutional Tax Collector, Local Business Tax Section issues 4 permits we publish for Palm Beach County, last verified 2026-09-28. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Local Business Tax Receipt (LBTR) | Palm Beach County Constitutional Tax Collector, Local Business Tax Section | Calculated per application by Tax Collector staff from the classification, number of employees, number of machines, and number of rooms or seats entered on the Business Tax Receipt Application (PBCTC Form 65); the Tax Collector publishes no flat fee table, so 'TOTAL FEE DUE' is filled in case by case rather than looked up in a schedule. | annual; renewal window July 1-Sept 30; 10% penalty begins Oct 1, rising to 25% with further delinquency | 2026-09-28 |
| Restaurant / Coffee Shop Food-Safety Licensing — State Preemption Under Fla. Stat. §509.032 (Palm Beach County)only if it applies to you | Palm Beach County Constitutional Tax Collector, Local Business Tax Section | No fee | not applicable | 2026-09-28 |
| Salon Licensing — State Board License Applies (Palm Beach County)only if it applies to you | Palm Beach County Constitutional Tax Collector, Local Business Tax Section | No fee | not applicable | 2026-09-28 |
| Fitness Studio / Retail Store Permits — General Business Layer (Palm Beach County)only if it applies to you | Palm Beach County Constitutional Tax Collector, Local Business Tax Section | No fee | not applicable | 2026-09-28 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Local Business Tax Receipt (LBTR)
Every business in Palm Beach County needs an LBTR before operating, and it is required countywide in addition to any separate municipal business tax receipt owed to one of the county's 39 municipalities — a business inside West Palm Beach, Boca Raton or any other city still owes the county receipt on top of its city one. The Tax Collector's own application form, not a public fee table, is where the amount gets set: staff calculate it per application from the business classification plus employee count, machine count, or room/seat count as applicable, which is why no flat dollar figure is published here. Sec. 17-17 of PBC Ordinance No. 72-7 is the governing authority. Before an LBTR issues, the applicant generally needs zoning sign-off (a Certificate of Use, in unincorporated PBC) and, where applicable, a state Fictitious Name Registration. Call the Tax Collector's Local Business Tax Section for the current fee for a specific classification.
Restaurant / Coffee Shop Food-Safety Licensing — State Preemption Under Fla. Stat. §509.032 (Palm Beach County)
Under Fla. Stat. §509.032(7)(a), 'The regulation of public lodging establishments and public food service establishments, including, but not limited to, sanitation standards, inspections, training and testing of personnel ... is preempted to the state,' so under that statute there is no county food-safety fee for a restaurant or coffee shop in Palm Beach County. Florida's Department of Business and Professional Regulation, Division of Hotels and Restaurants, licenses and inspects restaurants, and the Florida Department of Agriculture and Consumer Services (FDACS) covers retail food stores. ERM's environmental permitting covers land and water natural resources, not food safety; a restaurant or coffee shop's county-level touchpoints are the LBTR and, in unincorporated PBC, the Certificate of Use/building/sign permits, while its food-safety permit and fee come from the state.
Salon Licensing — State Board License Applies (Palm Beach County)
Under Fla. Stat. §477.025, 'No cosmetology salon or specialty salon shall be permitted to operate without a license issued by the department,' and the Board of Cosmetology adopts the rules governing salon licensure — a Florida DBPR function; under that statute there is no county fee for the salon license itself. A salon's county-level touchpoints are the LBTR and, in unincorporated PBC, the Certificate of Use/building/sign permits listed as separate Palm Beach County records. A salon that also offers pet grooming is the one case where a county permit reaches it directly — the ACC Animal Establishment Permit, recorded separately, covers pet grooming parlors including mobile units.
Fitness Studio / Retail Store Permits — General Business Layer (Palm Beach County)
A fitness studio or retail store in Palm Beach County holds the countywide LBTR and, in unincorporated PBC only, the Certificate of Use, building permit, certificate of occupancy and sign permit listed as separate Palm Beach County records, the same as any other commercial occupant; there is no county fee published for an industry-specific fitness or retail permit beyond that general layer. A fitness studio with its own swimming pool or spa, or a retail store selling live animals, may trigger a separate program: pool/spa health regulation is a state function in Florida, and the ACC Animal Establishment Permit application defines a Retail Pet Shop as any place of business where pet/companion animals are kept for retail or wholesale purchase.
Contact
- Jurisdiction
- Palm Beach County
- Phone
- Not verified — use the website
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Business Tax Receipt Application, PBCTC Form 65 (Rev. 10/8/2024) — per-application fee calculation and Sec. 17-17, Ordinance 72-7 authorityPalm Beach County Tax Collector · primary source · retrieved 2026-09-28
- Fla. Stat. Ch. 509, including §509.102 (state preemption of local mobile-food-vehicle regulation) and §§509.241/509.251 (state mobile food license and fee)Florida Legislature · primary source · retrieved 2026-09-28
- Local Business Tax overviewPalm Beach County Tax Collector · primary source · retrieved 2026-09-28
- Local Business Tax Receipt — payment options, renewal window (July 1-Sept 30) and delinquency penaltiesPalm Beach County Tax Collector · primary source · retrieved 2026-09-28
Other offices serving Palm Beach County
- Palm Beach County Planning, Zoning & Building Department, Zoning Division
- Palm Beach County Planning, Zoning & Building Department, Building Division
- Palm Beach County Public Safety Department, Animal Care and Control Division
- Palm Beach County Board of County Commissioners, sitting as the Child Care Facilities Board (delegated to the Child Care Advisory Council, staffed by Florida DOH-Palm Beach)
- Palm Beach County Environmental Resources Management
- Palm Beach County Construction Industry Licensing Board, Contractors Certification Division
- Palm Beach County Fire Rescue, Community Risk Reduction Division
- Palm Beach County Public Safety Department, Consumer Affairs Division
- Palm Beach County Water Utilities Department
The full permit list for this jurisdiction
Industry permit lists that include this agency
- Restaurants in Palm Beach County
- Coffee shops in Palm Beach County
- Retail stores in Palm Beach County
- Salons and barbers in Palm Beach County
- Food trucks in Palm Beach County
- Fitness studios in Palm Beach County
- Childcare centres in Palm Beach County
- Contractors and trades in Palm Beach County
- Auto repair shops in Palm Beach County
- Veterinary clinics in Palm Beach County
Florida jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.